Is it legal to include social security subsidies in wages?

Whether it is legal to include social security subsidies in wages mainly depends on the agreement between enterprises and employees and relevant laws and regulations.

First, the essential difference between social security subsidies and wages.

Social security subsidy is the cost for enterprises to pay social insurance for employees, with the purpose of protecting employees' social insurance rights and interests, which belongs to the legal welfare category. Wage is the reward that employees deserve for providing labor for enterprises, which belongs to the category of labor remuneration. There are obvious differences in nature between the two.

Second, the agreement between enterprises and employees.

The labor relations between enterprises and employees should follow the agreement of both parties. If the enterprise and employees clearly agree in the labor contract or related agreement that social security subsidies will be included in the salary payment, and this agreement does not violate the mandatory provisions of national laws and regulations, then this agreement is valid. However, if there is no clear agreement between the two parties or the agreement violates laws and regulations, there may be legal problems in incorporating social security subsidies into wages.

Three. Provisions of laws and regulations

According to the Labor Law of People's Republic of China (PRC) and related regulations, enterprises should pay social insurance premiums for employees, and employees also enjoy corresponding social insurance benefits. Incorporating social security subsidies into wages may involve evading social insurance premiums, which is illegal and illegal. In addition, according to the Individual Income Tax Law of People's Republic of China (PRC), wage income is subject to individual income tax, and whether social security subsidies are included in the total wages and the taxes paid also need to be determined according to the provisions of the tax law.

To sum up:

Whether it is legal to include social security subsidies in wages requires comprehensive consideration of the agreement between enterprises and employees and relevant laws and regulations. Under normal circumstances, it may be legal to directly transfer social security subsidies into wages, because it may involve the evasion of social insurance premiums and personal income tax. Therefore, enterprises should abide by the provisions of national laws and regulations when dealing with social security subsidies and wages to ensure that the legitimate rights and interests of employees are protected.

Legal basis:

Labor law of the people's Republic of China

Article 72 provides that:

"The social insurance fund shall determine the source of funds according to the types of insurance, and gradually implement social pooling. Employers and workers must participate in social insurance and pay social insurance premiums according to law. "

People's Republic of China (PRC) social insurance law

Article 60 provides that:

"The employer shall declare itself and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis. "